senate Bill S6301A

2021-2022 Legislative Session

Codifies existing guidance on the application of sales and use tax

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate & Assembly


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 10, 2021 returned to senate
passed assembly
ordered to third reading rules cal.700
substituted for a1143a
referred to ways and means
delivered to assembly
passed senate
Jun 09, 2021 ordered to third reading cal.1697
committee discharged and committed to rules
Jun 07, 2021 print number 6301a
Jun 07, 2021 amend and recommit to finance
May 04, 2021 reported and committed to finance
Apr 21, 2021 referred to budget and revenue

Votes

view votes

Jun 9, 2021 - Rules committee Vote

S6301A
20
0
committee
20
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

May 4, 2021 - Budget and Revenue committee Vote

S6301
6
1
committee
6
Aye
1
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: May 4, 2021

nay (1)

S6301 - Details

See Assembly Version of this Bill:
A1143
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S7974, A10091

S6301 - Summary

Codifies existing guidance on the application of sales and use tax; amends the definition of receipt to include consideration received by a vendor from third parties in certain circumstances.

S6301 - Sponsor Memo

S6301 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6301
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 21, 2021
                                ___________
 
 Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to codifying existing  guidance
   on the application of sales and use tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (b) of section 1101 of  the  tax
 law,  as  amended  by  section 21 of part Y of chapter 63 of the laws of
 2000, is amended to read as follows:
   (3) Receipt. (I) The amount of the sale price of any property and  the
 charge for any service taxable under this article, including gas and gas
 service  and electricity and electric service of whatever nature, valued
 in money, whether received in money or otherwise, including  any  amount
 for  which credit is allowed by the vendor to the purchaser, without any
 deduction for expenses or early payment discounts and also including any
 charges by the vendor to the purchaser for shipping  or  delivery,  and,
 with  respect  to  gas  and  gas  service  and  electricity and electric
 service, any charges by the vendor for transportation,  transmission  or
 distribution,  regardless  of whether such charges are separately stated
 in the written contract, if  any,  or  on  the  bill  rendered  to  such
 purchaser  and regardless of whether such shipping or delivery or trans-
 portation, transmission, or distribution is provided by such vendor or a
 third party, but excluding any credit  for  tangible  personal  property
 accepted  in  part  payment  and  intended for resale. For special rules
 governing computation of receipts, see section eleven hundred eleven  OF
 THIS ARTICLE.
   (II)  RECEIPT  SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM
 THIRD PARTIES IF:
   (A) THE VENDOR RECEIVES CONSIDERATION FROM  A  PARTY  OTHER  THAN  THE
 PURCHASER AND THE CONSIDERATION IS DIRECTLY RELATED TO A PRICE REDUCTION
 OR DISCOUNT ON THE SALE;

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

S6301A (ACTIVE) - Details

See Assembly Version of this Bill:
A1143
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S7974, A10091

S6301A (ACTIVE) - Summary

Codifies existing guidance on the application of sales and use tax; amends the definition of receipt to include consideration received by a vendor from third parties in certain circumstances.

S6301A (ACTIVE) - Sponsor Memo

S6301A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6301--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 21, 2021
                                ___________
 
 Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   reported  favorably from said committee and committed to the Committee
   on Finance -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to codifying existing  guidance
   on the application of sales and use tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (b) of section 1101 of  the  tax
 law,  as  amended  by  section 21 of part Y of chapter 63 of the laws of
 2000, is amended to read as follows:
   (3) Receipt. (I) The amount of the sale price of any property and  the
 charge for any service taxable under this article, including gas and gas
 service  and electricity and electric service of whatever nature, valued
 in money, whether received in money or otherwise, including  any  amount
 for  which credit is allowed by the vendor to the purchaser, without any
 deduction for expenses or early payment discounts and also including any
 charges by the vendor to the purchaser for shipping  or  delivery,  and,
 with  respect  to  gas  and  gas  service  and  electricity and electric
 service, any charges by the vendor for transportation,  transmission  or
 distribution,  regardless  of whether such charges are separately stated
 in the written contract, if  any,  or  on  the  bill  rendered  to  such
 purchaser  and regardless of whether such shipping or delivery or trans-
 portation, transmission, or distribution is provided by such vendor or a
 third party, but excluding any credit  for  tangible  personal  property
 accepted  in  part  payment  and  intended for resale. For special rules
 governing computation of receipts, see section eleven hundred eleven  OF
 THIS ARTICLE.
   (II)  RECEIPT  SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM
 THIRD PARTIES IF:

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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